Purchase is like direct expenses?

Dear All

please clear my friends doubts

Purchase a/c is ?

....................Trading A/c (P&L A/c)......................

To Purchase A/c (its also like Expense)

To  Direct Expenses                                                                         By Sales

                                                                                                             (Gross Received)

To Gross Profit c/d

________________________________________________________________

                                                                                                              By Gross Profit b/d

To Indirect expenses    

To Net Profit

=========================================================================

my query is we want to khow if our legal advisor say gross received is 12000.00, expense is 10000.00 and net profit is 2000.00

what can i take the meaning of expense (10000.00) is  include of purchase value + direct exp.+indirect expense or other ?

if i am wrong or right please guide me and my friends too.

Thanks

With Regards

Arshad